MARION COUNTY FY BUDGET BY DEPARTMENT ASSESSOR ASSESSOR/TAX. Special Projects MISSION STATEMENT

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1 /TAX Chief Deputy Assessor/Tax Collector Assessor/Tax Collector Valuation Appraisal Tax Collection Cartography Administration Commercial/ Industrial/ Personal Property Appraisal Farm Appraisal Special Projects Residential Appraisal Data Entry MISSION STATEMENT Assess, collect and distribute tax revenue while providing information to the citizens of Marion County. GOALS AND OBJECTIVES Goal 1. The establishment of sound assessment values based on accurate records obtained using efficient methods. Objective 1. Develop an accurate inventory that correctly reflects all properties in Marion County. Objective 2. Promote equity in the property tax system to ensure that values are correctly placed on the rolls so that no one individual or entity pays excess or insufficient taxes. Objective 3. Continually improve efficiency in the methods used to gather, process and analyze data by taking advantage of new technologies, ingenuity and creativity. Goal 2. Manage the office efficiently by means of cost controls and operational accountability. Objective 1. Create a work environment that fosters commitment and shared intentions to promote creativity, stewardship and trust. Objective 2. Acquire an automated assessment system that will perform the necessary functions of this office at a realistic cost. Objective 3. Refine the processes and structure of the office to increase productivity and efficiency. Goal 3. Minimize the costs of collecting taxes, maximize the revenues generated, while maintaining a high degree of efficiency and accuracy. 35

2 Objective 1. Efficiently and accurately collect property taxes in Marion County and distribute those revenues generated to the various taxing districts. Objective 2. Utilize the most current technology and cost-effective services, such as the data exchange program, lockbox payment system, Oregon DAS printing and mailing service for tax statement mailing, certified letter mailing service and acceptance of credit and debit card payments online. Goal 4. Establish and maintain a favorable impression of the service the Marion County Tax Collector s Office provides. Objective 1. Proudly serve the citizens and customers of Marion County in a friendly, professional, ethical and efficient manner. Objective 2. Maintain the highest degree of accuracy, efficiency and customer service by disseminating timely property tax information to our customers in the quickest possible manner using the minimum amount of resources. DEPARTMENT OVERVIEW The Assessor/Tax Collector, who is elected to a four-year term by the voters of Marion County, heads the department. The assessor/tax office is responsible for the appraisal and assessment of all types of property in Marion County, as defined in Oregon statute and administrative rule including: commercial, industrial, multi-family, personal property, manufactured structures, residential, rural and farm specially assessed properties. The review and certification of all local operating budgets for over 77 taxing districts and 336 special districts in Marion County that provide services to all citizens is also a responsibility of the office. The assessor s office administers a number of exemption programs that are mandated by the state. Exemptions include the following designations: veterans, active duty military service member, historical, enterprise zone and non-profit entities. The department provides up-to-date maps, comparable sales information, forms for manufactured structures, deed and ownership tracking, and assistance with a variety of programs such as senior and disabled citizen deferrals. All residential, manufactured structure, farm and a majority of commercial properties are revalued using automated computer models. The factors of value utilized in these procedures were developed from studies performed by appraisal staff. The department is now in an annual cycle of recalculating all the values for residential and rural properties in the county, approximately 135,000 accounts. In conjunction with the recalculation process, we have incorporated a cycle for the reappraisal of property within each individual appraiser s area of responsibility, or franchise area. Each property appraiser physically inspects approximately one-sixth of their franchise area annually, thus maintaining an accurate inventory and current records, as well as enabling the appraisers to discover improvements that may otherwise have been overlooked. The recalculation and reappraisal processes combined allows maximum effectiveness in assigning fair and equitable values to all properties within Marion County. The assessor/tax department total FY08-09 budget is $6,058,959 a $99,405 increase, or 1.7%, over FY This office is funded 100% by the general fund. 36

3 Assessor/Tax Resource and Requirement Summary FY FY FY Budget FY Adopted +/- % Resources: General Funds 5,190,295 5,104,693 5,959,554 6,058, % Total Resources 5,190,295 5,104,693 5,959,554 6,058, % Requirements: Personal Services: Salaries and Wages 2,584,405 2,543,638 3,097,732 3,111, % Fringe Benefits 1,211,379 1,147,497 1,396,904 1,446, % Subtotal Personal Services 3,795,783 3,691,135 4,494,636 4,558, % Materials and Services 479, , , ,870 (10.4%) Administrative Charges 914,704 1,062,562 1,083,387 1,158, % Total Requirements 5,190,295 5,104,693 5,959,554 6,058, % FTE (1.5%) PROGRAMS The assessor/tax department budget is allocated to two programs that are shown on the following table: Summary of Department Programs FY FY FY Budget FY Adopted +/- % RESOURCES 5,190,295 5,104,693 5,959,554 6,058, % REQUIREMENTS BY PROGRAM Admin., Valuation, Cartography 4,765,705 4,624,721 5,393,161 5,495, % Tax 424, , , , % Total 5,190,295 5,104,693 5,959,554 6,058, % 37

4 Administration, Valuation and Cartography Program Develop future long and short-term strategic plans and goals for the Assessor s and Tax Offices Annual budgeting and grant preparation Provide accurate and timely information to the Board of Commissioners, taxing districts, public support groups and the state legislature Provide excellent customer service to both internal customers and the general public Maintain accounts payable and receivable, payroll and petty cash Maintain all department personnel, appraisal training and educational records Intake and processing of subdivision and partition plats and annexations Maintain Veteran s and Active Military Service Member Exemptions and Senior and Disabled Citizen s Deferral programs Valuation of new construction, reappraisal of existing properties, manufactured structures, specially assessed properties, un-zoned farmland, designated forestland, residential, commercial, industrial, multi-family, personal and exempt properties Maintain an inventory of all parcels in the county that reflect boundaries, tax lot or account number, ownership and acreage Maintain a system of areas reflecting taxing district boundaries, changes to existing districts or creation of new districts Department: Assessor FY Program: Administration, Valuation and Cartography Fund: General FY FY Budget FY Adopted +/- % Resources: General Fund 4,765,705 4,624,721 5,393,161 5,495, % Total Resources 4,765,705 4,624,721 5,393,161 5,495, % Requirements: Personal Services: Salaries and Wages 2,439,026 2,377,923 2,913,695 2,923, % Fringe Benefits 1,145,386 1,073,046 1,311,931 1,357, % Subtotal 3,584,412 3,450,969 4,225,626 4,281, % Materials and Services 350, , , , % Administrative Charges 830, , ,926 1,044, % Total Requirements 4,765,705 4,624,721 5,393,161 5,495, % FTE % 38

5 Program: Administration Personnel Positions Title of Position FTE Assessor/Tax Collector 1 Chief Deputy Assessor/Tax Collector 1 Administrative Manager 1 GIS/Cartographic Supervisor 1 Appraisal Section Supervisor 3 Sales Data Analyst I 1 Property Appraiser, Sr. 4 Property Appraiser 2 19 Data Collector 3 Personal Property Appraisal Technician 1 GIS Analyst I 1 Cartographer/GIS Tech 2 1 Cartographer/GIS Tech 1 1 Assessment Clerk, Sr. 5 Assessment Clerk 14 Department Specialist 4 1 Department Specialist 2 2 Total FTE 60 Administration, Valuation, and Cartography Program Budget Analysis The total FTE in this program was reduced by one FTE (property appraiser 2) for FY08-09 as a direct result of the evolution of the organizational structure and streamlining of work processes. Temporary staffing requirements were reduced by 50%, or $11,000 by cross-training existing personnel to cover peak workflow periods for the commercial appraisal section. The reduction was done at the Budget Committee stage, after recommendation by the assessor and budget officer. The materials and services category was reduced by $39,239 from FY07-08, in part due to telecommunications charges being re-allocated from materials and services to administrative charges. There are budget reductions in areas such as office supplies, postage, office equipment maintenance, meals and conferences. Line item budgeted expenditures in some categories such as employee safety clothing, graphic services (aerial maps) and signs are cyclical. These items were included in the FY07-08 budget, but will not be budgeted for again until FY09-10 or beyond, depending on need and/or availability. Minor budgetary increases were made to software maintenance to add four new APEX software licenses, public officials bonds for increased bonding fees, training to maintain our aggressive training program, and dues and memberships to cover annual dues required to access the Regional Multiple Listing Service (RMLS) web site, which provides valuable sales and valuation information to our appraisal staff. 39

6 Tax Program Maintain records for all financial transactions affecting the tax roll Assist the general public, businesses and government agencies by providing information concerning property records or taxes, and to collect tax payments Establish and effectuate controls for the safekeeping of daily cash receipts Make corrections to the tax roll, as directed by the Assessor/Tax Collector Department: Assessor FY Program: Tax Fund: General FY FY Budget FY Adopted +/- % Resources: General Fund 424, , , , % Total Resources 424, , , , % Requirements: Personal Services: Salaries and Wages 145, , , , % Fringe Benefits 65,992 51,745 84,973 88, % Subtotal 211, , , , % Materials and Services 129, , , , % Administrative Charges 84, , , , % Total Requirements 424, , , , % FTE % Program: Tax Tax Program Budget Analysis Personnel Positions Title of Position FTE Tax Office Supervisor 1.00 Tax Clerk, Sr Tax Clerk 2.00 Total FTE 4.00 The tax program budget remains essentially status quo for FY There are no changes in FTE, and a slight overall reduction in materials and services. The sole line item increase was for postage, based on FY07-08 actual expenditures and projected increases due to another proposed postage increase scheduled to take effect in May of Decreases in budgeted expenditures were in areas such as office supplies, legal services, mileage, conferences and training. 40

7 FUNDS The assessor/tax department budget is comprised of one fund, which is the general fund. KEY DEPARTMENT ACCOMPLISHMENTS FY Over the past year, our organizational framework has been examined and reorganized to make the most effective use of current staff and management skills, talents and training. One of our primary goals is to create a more efficient work environment, and to accommodate staffing succession. Approximately $284,500,000 in operating revenues for the many taxing districts in Marion County has been levied, including over $51,500,000 for the Marion County general fund. We continue to serve over 7,000 customers per month with requests, inquiries and assistance in obtaining sales, ownership, valuation and property tax information. Our office also provides help with completing and filing forms for exemptions, deferrals and other programs. In March, the assessor s office successfully launched a web site that provides the general public, government and business communities with assessment and tax information for all real property in Marion County. This information is free and available to anyone who has computer and Internet access. The tax office, in conjunction with Official Payments Corporation, has received over $1,748,000 in tax revenues since July, 2007 by allowing taxpayers to pay their bills by phone or online with credit cards or by electronic check. While the majority of taxpayers continue to make their payments by mail, this new feature nonetheless provides an easy, alternative method of payment. The cartographic section has processed over 79 subdivisions this fiscal year, representing a 40% average increase over previous years and the second highest number of subdivisions processed within the last 10 years. The initial draft of the Assessor/Tax Business Continuity Plan has been developed and submitted. 41

8 Resources by Fund Detail Department: Assessors Office Budget Adopted General Fund FY 2006 FY 2007 FY 2008 FY 2009 General Fund General Fund Support 5,190,295 5,104,693 5,959,554 6,058,959 General Fund Total 5,190,295 5,104,693 5,959,554 6,058,959 42

9 Department: Requirements by Fund Detail Assessors Office General Fund Personal Services Salaries and Wages COLA-Budget Regular Wages Temporary Wages Vacation Pay Sick Pay Holiday Pay Comp Time Pay Compensation Credits Leave Payoff Straight Pay Premium Pay Salaries and Wages Total Budget Adopted FY 2006 FY 2007 FY 2008 FY , ,056,450 2,043,216 2,904,047 2,925,909 11,602 2, , , ,521 82, , , ,262 1, , , , ,939 2,625 19, ,943 1, ,001 1,087 5, ,584,405 2,543,638 3,097,732 3,111,791 Fringe Benefits PERS (k) PERS Debt Service FICA Medical Insurance Dental Insurance Life Insurance Disability Insurance Unemployment WC-Hourly Rate Wellness EAP County HSA Contributions Fringe Benefits Total Personal Services Total Materials and Services Office Supplies Magazines & Publications Newspapers Gasoline Sign Materials Small Office Equipment Small Departmental Equipment Computer Equipment (<$5,000) Software Misc. Materials Telephones 267, , , ,468 12,848 14,162 19,125 20, ,407 80, , , , , , , , , , ,928 63,804 63,144 76,830 80,520 8,107 7,907 7,743 10,066 7,425 7,222 11,429 11,928 10,390 10,229 12,288 12,426 1,639 1,431 2,210 2, , , , ,211,379 1,147,497 1,396,904 1,446,308 3,795,783 3,691,135 4,494,636 4,558,099 20,898 29,624 36,638 32, ,420 11,580 8,792 8, , ,335 1, ,456 20,

10 Department: Requirements by Fund Detail Assessors Office General Fund Postage Telecomm Charges Legal Services Printing Services Advertising Graphic Services Employment Agencies Shredding Services Temporary Staffing-external Miscellaneous Contractual Maint - Office Equipment Maint - Vehicle Maint - Building & Grounds Maint - Building Remodels Maint - Software Vehicle Rental Equipment Rental Motor Pool Mileage Public Officials Bonds Mileage-Employee Meals Lodging Conferences Training Dues and Memberships Safety Clothing Pre-Employment Investigations Recording Charges Awards And Recognition Materials and Services Total Budget Adopted FY2006 FY 2007 FY 2008 FY ,199 65,950 74,500 76, , , , ,561 18,479 35,000 35, ,139 11,750 11, , , ,876 37,000 26, ,998 4,500 10,000 10,000 2,176 1,995 5,750 4, ,768 1, , , ,500 6, ,945 11,452 19,444 19, , ,000 33,699 35,253 40,250 40, ,861 3,600 3, ,289 5,500 5,500 3,211 1,937 5,500 4,450 4,418 13,660 14,500 16, ,004 1,050 1, ,342 23,350 35,000 35, , , , ,870 Administrative Charges Board of Commissioners 61,711 55,730 57,708 45, Governing Body Allocation , Business Services Allocation 36,760 26,294 29, Risk Management Allocation 36,729 32,394 38,271 27, Liability Insurance Allocation 59,500 73,300 73,000 68, Workers Comp Insurance 17,100 20,100 24,200 26, Human Resources Allocation 66,789 58,564 67,667 93, Facilities Management Allocation 57,170 57,616 65,421 79, Department Parking Allocation 18,150 17,820 18,480 18, Custodial Charges 33,907 32,480 39,158 46, Courier 3,271 3,189 3,333 3, Utilities Allocation 47,017 49,383 49,941 49, Financial Services Allocation 31,559 30,188 34,313 56,544 44

11 Department: Requirements by Fund Detail Assessors Office General Fund Legal Services Information Technology Information Technology Direct FIMS Allocation Telecommunications Allocation Administrative Charges Total Budget Adopted FY2006 FY 2007 FY 2008 FY ,743 67,450 74,553 70, , , , , , , , ,910 22,804 22,730 22,220 29, , ,704 1,062,562 1,083,387 1,158,990 Assessors Office Grand Total 5,190,295 5,104,693 5,959,554 6,058,959 45

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